It is if the wood is in contact with concrete, you have to use PT. Reason is that concrete sweats or attracts condensate or allows moisture to migrate through it from the outside. Some few inspectors allow untreated wood if separated by a barrier of meetal or 30# tarpaper. The air space would suffice for studding. Untreated in direct cantact will rot faster.
I am also doing a basement bathroom and familyroom. I had a brother-in-law who is a carpenter drive in for a weekend and helped me frame the bathroom. I also used PT as a soleplate thanks to him telling me it was code. Now he just drilled a 3/16" hole down through the 2x4 and takes about 3" of wire called I belive tin wire and it's sold by the concrete stuff at the store wound up about the size of yore fist. Anyway he puts a pice in the hole along with a #16 nail and it snugs it down really tight. One note I'm going to use the aluminum studs for the rest of the basement. Trying to find a straight piece of wood is almost impossible these days.
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